1,720,988 research outputs found
Masalah Keagenan Pada Struktur Kepemilikan Perusahaan Keluarga di Indonesia
Get PDFMany things that are involved in the family ownership ranging from the formulation of the structure and distribution of ownership among the families involved; capitalization of capital; family coverage and control mechanisms within the company; policies to attract capital from outside the family or maintain dominance of family ownership, until the creation of capital-raising mechanism in a family environment to support the expansion and growth of the company. The ownership structure will determine the agency’s problems, which is whether that the dominant conflict occurred between the manager and the shareholder or between the controlling shareholder with the minority shareholders. The number of firms with family ownership in Indonesia provides positive and negative effects for development. On one hand, the conflict between the agent and the principal is very small compared with the company\u27s non keluarga. This things is understandable because of the dominance and control of management decisions are determined by a majority of policy holders domination saham. It means that the policy decision still dominate by family ownership, which is it will affect that financial transparency
Desain Model Transformasi Perguruan Tinggi Keagamaan Islam Negeri menjadi Perguruan Tinggi Negeri Badan Hukum (PTN-BH) Menggunakan Pendekatan Metode TOPSIS
Get PDFEra globalisasi menuntut perguruan tinggi untuk memiliki strategi-strategi dan inovasi yang baik dan berkelanjutan agar dapat menciptakan budaya mutu yang optimal sehingga berdampak pada hasil kinerja yang bisa dilihat dari daya saing lulusan di dunia kerja dan penerimaan di masyarakat. Kondisi ini juga menyebabkan semakin diperlukannya kebebasan dan otonomi akademi serta tata kelola perguruan tinggi yang berkualitas tinggi menjadi tuntutan masyarakat. Untuk dapat memenuhi tuntutan peningkatan kualitas tersebut maka perlunya penerapan otonomi yang luas agar ruang gerak peningkatan potensi yang ada berjalan optimal. Salah satu upaya untuk meningkatkan daya saing baik regional maupun global adalah dengan perubahan status PTN dari BLU menjadi PTN-BH. Penelitian ini bertujuan untuk mendesain model transformasi Universitas Islam Negeri Raden Fatah dari PTKIN-BLU menjadi PTKIN-BH. Penelitian ini menggunakan metode research dan development, dimana riset dilakukan untuk menggali variabel-variabel apa saja yang diperlukan dan tepat. Dalam penelitian ini variabel dikelompokkan dalam dua bagian yaitu variabel internal yaitu 1) Kesiapan akademik, 2) Kesiapan Administrasi, 3) Finansial 4) Pelayanan, 5) Riset dan inovasi, dan 6) Infrastruktur. Kelompok kedua terdiri dari 1) variabel dampak sosial dan, 2) variabel reputasi dan citra. Variabel-variabel ini selanjutnya didesain menjadi sebuah model dengan menggunakan metode TOPSIS (Technique for Order Preference by Similarity to Ideal Solution), sehingga menghasilkan desain model transformasi yang lengkap. Hasil desain model ini dapat digunakan sebagai dasar atau langkah awal untuk melakukan asesmen kesiapan transformasi menjadi PTKIN-BH.
Effect of Risk Based Bank Rating on Financial Performance of Sharia Commercial Banks
Get PDFRisk Based Bank Rating (RBBR) is one of the assessments of the new health level of the bank in lieu of CAMELS in accordance in Bank Indonesia Regulation No. 13/1 / PBI / 2011. This study aims to examine the effect of Risk-Based Bank Ratings (Risk Profile, Good Corporate Governance, Earning and Capital) on Financial Performance (ROA). The method used is descriptive statistics, determination of regression models, classic assumption tests, multiple linear regression methods and hypothesis testing. The type of data in this study uses panel data. Based on the results of the study indicate that the ratio of NPF, GCG and CAR does not significantly influence ROA. While the ratio of FDR, BOPO and NOM has a significant effect on ROA
Model Pemberdayaan Ekonomi Umat Melalui Aset Wakaf Masjid Besar Darul Muttaqin Kecamatan Alang Alang Lebar Palembang
Get PDFThis research aims to describe the model of economic empowerment of the people through the waqf assets of the Darul Muttaqin Grand Mosque. The research problem is to find out the description of the model, analysis and transformation of economic empowerment of the people through waqf assets at the Darul Muttaqin Grand Mosque, Alang Alang Lebar District. The research method the author uses is qualitative. Based on the results of the research and discussion, it is known that the description of the economic empowerment model for the people is a consumptive model and a productive model which is useful in assisting in poverty alleviation programs and leading to a prosperous society by empowering an independent community economy. Useful for increasing economic welfare, helping to increase community income, economic independence and reducing poverty, and for economic empowerment of the people based on sharia values in congregation, carried out based on cooperation and based on the spirit of helping each other in goodness, and can be transformed into the community or congregation appropriate and in accordance with Islamic law.Penelitian ini bertujuan mendiskripsikan model pemberdayaan ekonomi umat melalui aset wakaf Masjid Besar Darul Muttaqin. Permasalahan penelitian untuk mengetahui gambaran model, analisis dan Transformasi Pemberdayaan ekonomi umat melalui aset wakaf Masjid Besar Darul Muttaqin Kecamatan Alang alang Lebar. Metode penelitian yang di gunakan adalah penelitian kualitatif, Berdasarkan wawancara dengan bebrapa informan yakni: Hipmi Ramadhan ketua dewan Yayasan dan Lukman Hadi kabid usaha dan dagang. Hasil penelitian dan pembahasan diketahui bahwa gambaran model pemberdayaan ekonomi umat adalah model konsumtif dan model produktif yang berguna membantu dalam program pengentasan kemiskinan dan menuju masyarakat hidup sejahtera dengan memberdayakan ekonomi masyarakat yang mandiri. Bermanfaat untuk peningkatan kesejahteraan ekonomi, membantu meningkatkan pendapatan masyarakat, kemandirian ekonomi, dan mengurangi kemiskinan, dan untuk pemberdayaan ekonomi umat berdasarkan nilai-nilai syariah secara berjamaah, dijalankan berdasarkan kerja sama dan dilandasi semangat tolong menolong dalam kebaikan, serta dapat ditransformasikan kepada masyarakat atau jamaah yang tepat dan sesuai dengan syariat Islam
Social Return on Investment pada Program Ekonomi Local Business Development Dompet Dhuafa Sumatera Selatan
Get PDFTujuan penelitian ini adalah mengukur dampak distribusi dana zakat, infak dan sedekah (ZIS) pada program ekonomi Dompet Dhuafa Sumatera Selatan, yaitu program Local Business Development (LBD). Bentuk programnya adalah peternakan lele, kebun buah naga dan peternakan patin yang dilaksanakan di tiga desa di Kabupaten Musi Banyuasin, Sumatera Selatan. Instrumen pengukuran dampak menggunakan model Social Return on Investment (SROI). Hasil penelitian menunjukkan bahwa dampak distribusi dana ZIS mencapai rasio 1,178:1 yang berarti program LBD masih layak dilakukan. Selain itu,nilai dampak tertinggi berada di bagian Penerima Manfaat utama. Hal ini mengindikasikan bahwa program berjalan tepat sasaran. Namun, dampak yang ditimbulkan belum signifikan sehingga perlu upaya perbaikan untuk memajukan program dan menghasilkan dampak yang lebih besar lagi
Sharia Stock Investment On The Indonesia Stock Exchange In The Perspective Of Sharia Economic Law
Get PDFThis type of research uses qualitative research, then the type of research is a literature study (library research), which is a study carried out using journal literature, books, previous research results, notes on research report results. The data collection technique in this study uses book journal literature, while the analysis used is descriptive analysis. The results of the study show that investment in sharia stocks on the IDX has in principle complied with sharia provisions, but there is still a need to strengthen sharia literacy and stricter supervision
OPTIMALISASI PERAN SUKUK DALAM MENUMBUHKAN SEKTOR RIIL DI INDONESIA
Get PDFIndonesia as one of the world\u27s rice importer is inversely proportional to its reputation as the state Agriculture. This is because the lack of support from the government. In the latest budget, the government allocated only 1.3% of the total budget for the agribusiness sector. Faced with these conditions, the Islamic Financial System has tools specifically related instruments with real sector called Sukuk/ Bond Sharia
The Effect of the Implementation of Government Internal Control System (GICS) on the Quality of Financial Reporting of the Local Government and its Impact on the Principles of Good Governance: A Research in District, City, and Provincial Government in South Sumatera
No full textAbstractStrengthening public sector accountability as an important consequence of government policies and their relevance to governance could improve the quality of financial reporting and strengthen the foundation of internal. Research aims to verify the influence of internal control over financial reporting quality and its impact on good governance of the public sector. With path analysis and unit analysis throughout the country, city, and province in South Sumatra, the results shows that through financial reporting quality, internal control gives better impact, significant, and positive influence to good governance
Pengaruh Bi Rate, IHK, Dan JUB (M2) Terhadap NAB Reksadana Pada Masa Pandemi Covid-19 di Indonesia
Get PDFThe development of Mutual Funds is moving in a positive direction, with Net Asset Values that continue to increase even during the Covid-19 pandemic. Several studies state that factors can affect the Net Asset Value of Mutual Funds, including the BI Rate, Consumer Price Index (CPI), and Money Supply (JUB). The methodology used in this study is quantitative in the form of data analysis techniques that were tested statistically using the classical assumption test and multiple linear regression. The data used is with a monthly time series from March 2020 to March 2022, which is the era of the COVID-19 pandemic in Indonesia. The data is processed using Eviews-12. Based on the research results, the Net Asset Value (NAV) of Mutual Funds is simultaneously influenced by the BI Rate, CPI, and JUB (M2). However, partially NAV of Mutual Funds is negatively and significantly affected by the BI Rate. In contrast, CPI affects NAV of Mutual Funds negatively but not significantly, then JUB affects NAV of Mutual Funds positively but not significantly.
Keywords: BI Rate, Consumer Price Index, Money Supply, Net Asset Value
Abstrak
Perkembangan Reksadana bergerak kearah positif dengan Nilai Aktiva Bersih yang terus meningkat meskipun dalam masa pandemi Covid-19. Beberapa penelitian menyatakan bahwa terdapat faktor-faktor yang dapat mempengaruhi Nilai Aktiva Bersih Reksadana diantaranya yaitu BI Rate, Indeks Harga Konsumen(IHK), dan Jumlah Uang Beredar(JUB). Metodologi yang digunakan pada penelitian ini adalah kuantitatif berupa teknik analisa data yang diuji statistik menggunakan uji asumsi klasik serta regresi linear berganda. Data yang digunakan adalah data dengan deret waktu perbulan, mulai bulan Maret 2020 hingga Maret 2022 yang merupakan era pandemic covid-19 di Indonesia data tersebut diolah menggunakan Eviews-12. Berdasarkan hasil penelitian, Nilai Aktiva Bersih (NAB) Reksadana secara simultan dipengaruhi oleh BI Rate, IHK, dan JUB (M2). Namun dalam secara parsial NAB Reksadana dipengaruhi secara negatif dan signifikan oleh BI Rate, sedangkan IHK mempengaruhi NAB Reksadana secara negatif tetapi tidak signifikan, kemudian JUB mempengaruhi NAB Reksadana secara positif namun tidak signifikan.
Kata Kunci: BI Rate, Indeks Harga Konsumen, Jumlah Uang Beredar, Nilai Aktiva Bersi
Use Of Information Technology, Accounting Information Systems, Internal Control on The Quality of Financial Reporting Village-Owned Enterprises Ogan Ilir
Get PDFThis study aims to evaluate how information technology deployment affects financial reporting quality. 2) Find out how accounting information systems impact financial report standards. 3) Evaluate how internal control affects the dependability and correctness of financial accounts. 4) Analyze the impact of internal control, accounting information systems, and information technology on the reliability and accuracy of financial reports. A quantitative research methodology is used in this investigation. The population under investigation consists of all Village-Owned Enterprises in Ogan Ilir Regency, totaling 227 Village-Owned Enterprises. Purposive sampling, based on predetermined criteria, is the method used for sampling in this study. The requirements encompass Village-Owned Enterprises that now employ information technology, apply accounting information systems, and implement internal control. These standards are used to obtain 92 samples that meet the requirements. This study uses the Eviews 12 software for data analysis. The use of information technology positively and significantly impacts the quality of financial reporting. Accounting information systems positively and significantly impact financial reporting quality. Both independent factors and the internal control variable have a considerable and favorable impact on the quality of financial reporting
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